Legal Opinion
Brueck v. Commissioner
United States Tax Court
Decided July 31, 1964No. Docket No. 4462-62UnpublishedCited by 1 opinion
1Opinion of the Court
William L. Brueck, Sr., and Gwen A. Brueck v. Commissioner.
Brueck v. Commissioner
Docket No. 4462-62.
United States Tax Court
T.C. Memo 1964-204; 1964 Tax Ct. Memo LEXIS 133; 23 T.C.M. (CCH) 1228; T.C.M. (RIA) 64204;
July 31, 1964
L. J. Benckenstein, Petroleum Bldg., Beaumont, Tex., for the petitioners. Martin J. Nash, for the respondent.
SCOTT
Memorandum Findings of Fact and Opinion
SCOTT, Judge: Respondent determined deficiencies in petitioners' income tax for the calendar years 1959 and 1960 in the amount of $365.36 and $366.51, respectively.
The issue for decision is whether petitioners are…
2Cases cited3 opinions
- Morton v. Commissioner of Internal RevenueCourt of Appeals for the Second Circuit · 1949
- Babbitt v. CommissionerUnited States Tax Court · 1955
- Sheridan v. CommissionerUnited States Board of Tax Appeals · 1926
3Cited by1 opinion
- Patterson v. United StatesUnited States Court of Claims · 1972